UNIVERSIDAD AUTÓNOMA DE NUEVO LEÓN

Facultad de Contaduría Pública y Administración

Comprensión de textos en inglés

2.1 - Esquema digital de ideas principales y secundarias de un artículo de interés.

Integrante Matricula

Solís Ibarra Oscar Alejandro 2129144

Docente

Gutiérrez Acosta Enrique

Monterrey, Nuevo León, a 24 de Septiembre del 2023

 Introduction

We will see below a conceptual map of accounting article that is a very extensive branch to manage the economy
and since this is important and advanced, we must understand its principles and what is the concept of it to
understand the article that will be discussed accordingly.
Accounting is an essential field in the world of business and finance that is responsible for recording, classifying and
analyzing an organization's financial transactions in order to provide accurate and relevant information for decision
making. It is the financial language that enables companies and other entities to communicate their economic
performance and financial position to stakeholders such as investors, creditors, managers and regulators.
In addition, this theme highlights the importance of having the right technical support and team collaboration to
effectively manage the transition to these new technologies. In addition, it is noted that young accountants, entering
this constantly evolving field, will be at the center of the high-value and innovative activities that technology offers.
 Conclusion

Accounting is an indispensable tool for the success and sustainability of companies and organizations, as it provides
a clear and objective view of their financial situation and enables informed and strategic decisions to be made.
In conclusion, this has played a fundamental role in the adoption and adaptation of new technologies throughout its
history. On the one hand, the accounting profession was the first to use calculating machines, the forerunner of
modern computers. In addition, accounting, including management accounting, drove the adoption and improvement
of systems, which have revolutionized business processes.
In summary, the above passages highlight the fundamental transformation that technology has had on the
accounting field. Accounting has evolved from manual and repetitive tasks to a more strategic and high-value role
thanks to automation and technology solutions, such as Software as a Service (SaaS). The importance of having
strong technical support and involving the entire team in the adoption of new technologies is emphasized. In addition,
it is noted that young accountants are entering a world where technology and innovation will play a key role.
Finally, it highlights the opportunity for the accounting profession to continue to lead in technology adoption and
contribute to a brighter, more technologically enabled future for all. Technology has not only improved the efficiency
of accounting tasks but has also enabled accountants to play a strategic role in business decision making and value
creation.
 Bibliography

Heller, I. (2022, 30 noviembre). How technology is transforming accounting. Forbes.

https://www.forbes.com/sites/forbestechcouncil/2022/11/30/how-technology-is-transforming-

accounting/?sh=68be1b92108e

presentation league

https://www.mindomo.com/mindmap/how-technology-is-transforming-accounting-272bc27170074b2c881173003093c36d